https://www.taxtmi.com/caselaws?id=94380 Burnt molasses cleared in solid form as waste were treated as damaged residue, not as molasses for excise duty purposes, so the duty demand was unsustainable and refund could not be denied on that basis. A protest letter addressed to the jurisdictional Superintendent with a copy to the Assistant Commissioner amounted to sufficient compliance with Rule 233B, so the refund claim was not time-barred for defective protest. The refund order was upheld in full and the departmental challenge failed. en-us Fri, 16 Oct 1998 00:00:00 +0530 Tue, 22 Nov 2011 10:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94380 Burnt molasses cleared in solid form as waste were treated as damaged residue, not as molasses for excise duty purposes, so the duty demand was unsustainable and refund could not be denied on that basis. A protest letter addressed to the jurisdictional Superintendent with a copy to the Assistant Commissioner amounted to sufficient compliance with Rule 233B, so the refund claim was not time-barred for defective protest. The refund order was upheld in full and the departmental challenge failed. Case-Laws Central Excise Fri, 16 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94380